Page Bottom  Landev, an Economic Model for Land Development


CAPREF[;1]Capital facilities: COA Code for Capital Costs 430  1
CAPREF[;2]Capital facilities: Cost Per Facility (/unit) 430  1
CAPREF[;5]Capital facilities: New Facility Size (units) 430  1
CAPREF[;6]Capital facilities: Demand Served per Facility 430  1
CAPREF[;7]Capital facilities: Initial Capacity 430  1
CAPREF[;8]Capital facilities: Time Delay 430  1
CAPREF[;9]Capital facilities: Density:Modules/Acre 430  1
CAPREF[;10]Capital facilities: Demand Account (new from J) 430  1
CAPREF[;11]Capital facilities: Facility Life 430  1
CAPREF[;12]Capital facilities: Dep/Amort Rate 430  1
CAPREF[;13]Capital facilities: Account for Posting Facilities 430  1
CAPREF[;14]Capital facilities: Account for Posting Land Req. 430  1
CAPREF[;15]Capital facilities: LIH Tax Credit 430  1
CAPREF[;16]Capital facilities: His.Tax Credit 430  1
CAPREF[;17]Capital facilities: Operating Cost Per New Facility 430  1
CAPREF[;18]Capital facilities: Account for Posting Oper.Exp. 430  1
CAPREF[;19]Capital facilities: % Capacity to Finance 430  1
CAPREF[;20]Capital facilities: % General Obligation Debt 430  1
CAPREF[;21]Capital facilities: Assignment ↓ 430  1
CAPREF[;22]Capital facilities: Link to H[;22] TEMPORARY 430  1
CAPREF[;23]Capital facilities: Scale Adjustment Factor (J[;3 4]) 430  1

Amenities can be entered as part of project-wide development costs as described above. This is especially appropriate if amenities are to be allocated to sales revenues for earnings purposes. If the amenity package is to be sold, perhaps to a homeowners association or on a membership basis, then it is simpler to include amenities in a single account and to indicate it as a residual value.

If amenities are to be sold, revenues can be entered in any appropriate account in COSTS so long as capital gains treatment on profit is not desired. If capital gains treatment on gain is desired, then the revenues from sale of amenities must be entered as described in the section entitled Residual Values.

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